Recommended by IRS

Tax exempt organization search

Tax Exempt Organization Search (formerly EO Select Check) is an online search tool that allows users to search for and select an exempt organization and check certain information about its federal tax status and filings.

Recommended by IRS

Charitable, nonprofit and tax-exempt organizations

Tax information for charities, nonprofits and tax-exempt organizations.

Revoked? Reinstated?
Information about the automatic revocation process and how to be reinstated
Exempt Organization Select Check
Exempt Organizations Select Check is an online search tool that allows users to search for and select an exempt organization and check certain information about its federal tax status and filings.
Applying for tax exempt status
Information about how to apply for IRS recognition of tax-exempt status
How to stay exempt
Resources for tax-exempt nonprofit organizations

Publication 5581, Exempt Organizations Technical Guide TG 59 Taxes on Foundation Failure to Distribute Income IRC 4942

Publication 5581, Exempt Organizations Technical Guide TG 59 Taxes on Foundation Failure to Distribute Income IRC 4942 - Organizations that are exempt from taxation under Section 501(c)(3) of the Internal Revenue Code (Code) and do not fall into any of the public charity statuses under Section 509(a) are called private foundations. Private foundations raise complex and interrelated issues regarding the application of Chapter 42.
Forms and Instructions

Publication 5580, Exempt Organizations Technical Guide TG 57 Taxes on Net Investment Income IRC Section 4940

Publication 5580, Exempt Organizations Technical Guide TG 57 Taxes on Net Investment Income IRC 4940, discusses the tax imposed on the net investment income of tax exempt and taxable private foundations under Internal Revenue Code Section 4940.
Forms and Instructions

Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans

Form 8868, Application for Extension of Time To File an Exempt Organization Return, is used by an exempt organization to request an automatic 6-month extension of time to file its return. Also, the trustee of a trust required to file Form 1041-A or Form 5227 must use Form 8868 to request an extension of time to file those returns.
Forms and Instructions

Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes

Form 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes - Churches and qualified church-controlled organizations that are opposed, for religious reasons, to the payment of social security and Medicare taxes may elect exemption from the payment of the employer’s share of these taxes by filing Form 8274.
Forms and Instructions
Note: You will need an IRS Online Account (OLA) to complete online forms that require signatures.

Not eligible for exemption

Conclusion that organization is not eligible to apply for recognition of exemption under IRC section 501(a).
General Information
Charities and Nonprofits

Tax Exempt Organization Search (TEOS) FAQs

Frequently asked questions about the 990 bulk download data
Forms and Instructions
Charities and Nonprofits

Exempt organization abusive tax avoidance transactions

A description of IRS programs and activities relating to abusive tax avoidance transactions in which exempt organizations are directly involved or serve as accommodation parties.
General Information
Charities and Nonprofits

Tax Exempt Organization Search (TEOS) schemas

A self-service option for obtaining access to schemas, designed for non-software developers to improve efficiency
Software Development

Employment tax exceptions and exclusions for exempt organizations

Information about employment tax exemptions and exclusions for exempt organizations.
General Information
Charities and Nonprofits

Exemption from Section 4371 excise tax

A list of foreign insurers/reinsurers with closing agreements establishing a treaty-based exemption from the section 4371 excise tax on insurance premiums.
General Information
Large Businesses